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Elmira City School District – Financial Condition (2014M-348)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through September 24, 2014. … with approximately 6,500 students. Operating expenditures for the 2013-14 fiscal year totaled approximately $105 … policy that clearly communicates the purpose and intent for establishing each reserve fund and the manner in which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Cortland Enlarged City School District - Budget Review (B4-15-12)
… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Cortland Enlarged … located in Cortland County, has a tentative budget for fiscal year 2015-16 of approximately $49.6 million. Key … and based on prior years’ actual amounts with appropriate increases. Restrict the use reserve funds to legally …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Town of Harpersfield – Claims Auditing (2024M-71)
… audit claims to determine whether the claims represented actual and necessary expenditures and whether proposed …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-712024 Annual Cash Basis Report on State Funds
… Governmental Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-funds2025 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-fundsOpinion 92-56
… -- Compensation (payment of flat monthly allowance for use of private automobile on official business) WORDS AND … a town from providing compensation, in addition to salary, to its officers and employees if the additional … security contributions and computation of final average salary for purposes of the New York State and Local Employees …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 95-8
… These moneys constitute dedicated general fund revenues for use only for purposes of the claiming authority or claiming agent. … services" subaccount of the general fund, and used only for law enforcement purposes in the investigation of penal …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… the town-wide and town-outside-village general and highway funds. The Town has not used appropriated fund balance as an …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Village of Bemus Point – Clerk-Treasurer (2022M-38)
… complete report - pdf] Audit Objective Determine whether the Village of Bemus Point (Village) Clerk-Treasurer properly … record, report and disburse Village funds and was arrested in February 2021 and charged with grand larceny, falsifying … business records, forgery and official misconduct. In December 2021 she pleaded guilty to petit larceny and paid …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… should be classified in the appropriate account code to indicate the type of fixed asset owned. General capital … current replacement cost of the component being renovated. To be considered a general fixed asset, an improvement must: … $100,000 Have a useful life of two years or more Guide to Financial Operations REV. 09/16/2023 … General capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsEast Moriches Union Free School District – Financial Condition Management (2022M-1)
… Objective Determine whether the East Moriches Union Free School District’s (District) Board of Education (Board) and … action. … Determine whether the East Moriches Union Free School Districts Districts Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementTown of Guilford – Budgeting (2023M-144)
… exceeded the Town’s fund balance policy (policy) limit. Actual revenues exceeded estimated revenues by an average of …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Chenango Forks Central School District – Financial Condition (2014M-98)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 26, 2014. … and 225 employees. The District’s budgeted appropriations for the 2013-14 fiscal year are $30.5 million. Key Findings The Board-adopted budgets for the 2010-11, 2011-12 and 2012-13 fiscal years were not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Town of Carlisle – Fund Balance (2017M-106)
… The Town of Carlisle is located in Schoharie County and has a population of approximately 2,000. The Town is … Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. Key Findings The … a fund balance policy or comprehensive long-term financial and capital plans specifying the Town’s objectives and goals …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Connetquot Central School District – Financial Condition (2015M-98)
… The Connetquot Central School District is located in the Town of Islip, Suffolk County. The District, which is … balance that was not needed to finance operations, which, in effect, exceeded the statutory limit on unassigned fund … Ensure that the amount of unassigned fund balance is in compliance with statutory limits and develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… District taxpayers. We found: While the Board can contract for a lesser amount than SED’s calculated NRT rate, it …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Keene Central School District – Transportation State Aid (2021M-63)
… Keene Central School District (District) officials applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings District officials did not apply for all applicable transportation aid in a timely manner and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Town of Ellicott – Fiscal Stress (2013M-269)
… Monitor the availability of unexpended surplus and actual revenues received against the estimates in the adopted …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… reports and did not file an accurate 2013 annual financial report with the State Comptroller. The Town improperly budgeted and allocated sales tax revenue, resulting in Town taxpayers with real property … Spa receiving an extra benefit from distributed sales tax revenues at the expense of Town taxpayers with property …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… report, Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Report 2009-S-29). Background Our initial … appropriately paying out-of-state providers for ambulatory surgery services provided to New York State Medicaid … overpayments to out-of-state providers for such ambulatory surgery services. The overpayments happened because …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-follow